Unoccupied property exemptions
CLASS B - Unoccupied properties owned by Charities. Any property owned by a charitable organisation that has been unoccupied for less than 6 months. The last occupation of the property must have been for charitable purposes. The full charge is payable after the exempt period has ended.
CLASS D - Properties left empty by prisoners. This exemption applies to empty properties where the last occupier is now detained, or empty properties that would be occupied by a prisoner but for his detention.
CLASS E - Properties left empty by hospital patients, or residents of Nursing Homes. Applies to properties where the last occupier is now permanently resident in either a hospital or a care home.
CLASS F - Properties left empty by deceased person. Applies to property where the last occupier has died and neither probate nor letters of administration have been made. The exemption can continue for up to six months after the grant of probate or letters of administration.
CLASS G - Properties where occupation is prohibited by law. This applies where either a compulsory purchase or dangerous building order has been made.
CLASS H - Empty Clergy properties. This class covers properties that are left empty and are being held available for occupation by a Minister of Religion.
CLASS I - Properties left empty by someone who is receiving care. An exemption under this class applies if the occupier has moved permanently to another address to receive care due to old age, disablement, illness, alcohol or drug dependence, or mental disorder.
CLASS J - Properties left empty by someone providing care. This exemption applies to properties left empty by someone who has moved permanently to provide care.
CLASS K - Properties left empty by students. Applies to empty properties that were last occupied by students, or persons who have become students within six weeks of leaving the property.
CLASS L - Repossessed dwellings. This class exempts dwellings that are empty and have been repossessed by a bank, building society or similar financial institution under the terms of the mortgage.
CLASS R - Vacant caravan pitches and boat moorings.
CLASS T - Unoccupied separate annexes. This exemption applies to an unoccupied annexe (granny flat for instance) forming part of a property which includes another dwelling, or which is situated within the curtilage of another dwelling and letting the annexe separately would breach planning control.
|Unoccupied Property Exemption forms|
Occupied property exemptions
CLASS M - Halls of Residence. Applies to a hall of residence provided predominantly for the accommodation of students.
CLASS N - Property occupied by students or school leavers. Applies to properties that are occupied only by students.
CLASS O - Armed Forces Accommodation. This exempts barracks, messes and married quarters etc owned by the Ministry of Defence.
CLASS P - Visiting Forces Accommodation. This exemption applies where at least one person has a relevant association with a Visiting Force. The exemption also applies for example if an American serviceman lives which his British wife in the property.
CLASS Q - Empty property where the liable person is bankrupt.
CLASS S - Property solely occupied by person(s) under age 18.
CLASS U - Properties only occupied by persons meeting the Council Tax definition of severely mentally impaired.
CLASS V - Properties occupied by persons with Diplomatic privileges.
CLASS W - Self-contained annexes that form part of another property, and that are occupied by a dependent relative of the family in the other property.
|Occupied property Exemption forms|
These categories are only broad descriptions of the available exemptions. If you believe an exemption should apply to your bill, please contact the Council for advice using the details above.
Exemptions are reviewed at least once each year. We may ask you to provide information that helps us to do this. Failing to supply this information could mean any entitlement is cancelled.